QQ客服 官方微博 反馈留言

	中国内地和香港所得税合作的影响及法律对策; Cooperation of Income Taxation Between the Mainland of China and Hong Kong:Impact and Countermeasures
	朱炎生
	2010
关键词	双重征税 反避税 所得税合作 double taxation anti-avoidance of tax cooperation in income taxation
英文摘要	2006年8月中国内地与香港重新签订的避免双重征税和防止偷漏税的安排,给予香港居民纳税人以诸多的税收优惠。此安排虽然有助于巩固香港的离岸金融中心地位,但是有效反避税措施的缺乏则极易招致纳税人对该安排的滥用,损害内地税收利益。鉴于该安排未损及内地单方面实施反逃避税法律和措施的权利,因此,建立和完善相关的反逃避税法律和措施,进一步完善与香港的所得税税务合作,是内地在维护税收利益目标下的必然选择。; "The Agreement Between the Mainland of China and the Hong Kong Special Administration Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" was signed in August, 2006, which gives residential taxpayers of Hong Kong a lot of tax preferences.However, lack of effective anti-avoidance measures in the Agreement is likely to result in improper use of the Agreement which in turn may impair fiscal interests of the Mainland.Considering that the Agreement allows the Mainland to take unilateral tax anti-avoidance measures, this paper suggests that the Mainland should establish and improve its unilateral tax anti-avoidance measures, and strive for further cooperation with Hong Kong in income taxation so as to protect fiscal interests of the Mainland.; 福建省高等学校新世纪优秀人才支持计划项目资助
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/99327]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	朱炎生. 中国内地和香港所得税合作的影响及法律对策, Cooperation of Income Taxation Between the Mainland of China and Hong Kong:Impact and Countermeasures[J],2010.
APA	朱炎生.(2010).中国内地和香港所得税合作的影响及法律对策..
MLA	朱炎生."中国内地和香港所得税合作的影响及法律对策".(2010).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。